https://www.taxtmi.com/caselaws?id=212943 The Tribunal allowed the appeal, setting aside the denial of the refund claim based on unjust enrichment concerns. The appellants' product was classified under a tariff attracting a 'nil' rate of duty, contrary to the department's view. Despite remands and non-compliance with directions, the Tribunal found in favor of the appellants, noting the absence of duty recovery from buyers. The Tribunal emphasized adherence to higher authority's directions and granted the refund claim, directing the department to comply within 30 days. en-us Thu, 16 Jun 2011 00:00:00 +0530 Wed, 02 May 2012 08:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212943 The Tribunal allowed the appeal, setting aside the denial of the refund claim based on unjust enrichment concerns. The appellants' product was classified under a tariff attracting a 'nil' rate of duty, contrary to the department's view. Despite remands and non-compliance with directions, the Tribunal found in favor of the appellants, noting the absence of duty recovery from buyers. The Tribunal emphasized adherence to higher authority's directions and granted the refund claim, directing the department to comply within 30 days. Case-Laws Central Excise Thu, 16 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212943